CHANCELLOR Gordon Brown today slapped a #210 road tax bill on new "gas guzzling" cars as he sought to establish his green credentials.

In his tenth Budget speech, Mr Brown announced that drivers with cleaner engines would have their road tax cut to just #40 while the "greenest" cars would pay nothing at all.

However, the Chancellor also risked the wrath of the environ-mental lobby by announcing a further freeze on fuel duty until September while leaving the air passenger tax unchanged.

The new top rate of vehicle excise duty of #210 will hit the most polluting new cars - affecting one per cent of vehicles on the road.

But Mr Brown said the number of motorists paying the lower rate of #100 or less would increase from 300,000 to three million.

Mr Brown also put 9p on 20 cigarettes, 4p on a bottle of wine and 1p on a pint of beer. Duty on whisky, other spirits and cider remained unchanged.

And he added: "In anticipation of World Cup success this summer, I am freezing duty on champagne...and on British sparkling wine."

Mr Brown announced more money to train British sporting hopefuls ahead of the 2012 Olympics, which he said would be a "proud moment for London and the whole of Britain".

He said: "Together the Government, the London authority and the National Lottery have already agreed funding of #3.4 billion.

"And I am able to announce the next stage. We will invest now in our 2012 Olympic champions.

"Recent results in Melbourne - and India - have shown the outstanding young sporting talent in our country.

"For training and facilities for our world class athletes of the future, I can announce #200 million of public money to be matched by raising #100 million in sponsorship from the private sector, and with another #300 million from the lottery, over #600 million in total: world class funding for world class athletes."

Mr Brown announced additional payments of #250 and #500 on existing child trust funds to be made at the age of seven.

The value of the tax-free child care voucher will be raised from #50 to #55 per week.

Capital grants will be made available for medium-sized or small employers to establish workplace nurseries.

In the first Budget since the July 7 terror attacks, he announced the allocation of funds towards a memorial "that will reflect the wishes of the victims' families".

He also announced #1 million support for the creation of a new charitable fund to support British citizens injured in or affected by terrorist attacks at home and abroad.

Mr Brown also set aside #2 million for a new venture between police, Premier League football clubs, community groups and the Football Foundation to offer young people evening sports and tackle anti-social behaviour.

On duty frees, Mr Brown said he was today submitting proposals to raise the allowance for bringing goods into this country from outside the EU to #1,000.

He would raise the exemption on stamp duty to #125,000 and the amount of inheritance exempt from tax will rise over the next four years from #275,000 this year to #325,000.